1 January 2023 false No description of principal activity Taxfiler 2023.10 SC610052business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC6100522022-12-31 SC6100522023-01-012023-12-31 SC610052business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC610052business:FilletedAccounts2023-01-012023-12-31 SC6100522023-12-31 SC610052business:Director12023-01-012023-12-31 SC610052business:RegisteredOffice2023-01-012023-12-31 SC6100522022-12-31 SC610052core:WithinOneYear2023-12-31 SC610052core:WithinOneYear2022-12-31 SC610052core:AfterOneYear2023-12-31 SC610052core:AfterOneYear2022-12-31 SC610052core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC610052core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC610052core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC610052core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC610052core:PreviouslyStatedAmount2023-12-31 SC610052core:PreviouslyStatedAmount2022-12-31 SC610052business:SmallEntities2023-01-012023-12-31 SC610052countries:Scotland2023-01-012023-12-31 SC610052core:FurnitureFittings2023-01-012023-12-31 SC610052core:FurnitureFittings2022-12-31 SC610052core:FurnitureFittings2023-12-31 SC6100522022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC610052 (Scotland)
FCL Pub Enterprise Limited Unaudited accounts for the year ended 31 December 2023
FCL Pub Enterprise Limited Unaudited accounts Contents
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FCL Pub Enterprise Limited Company Information for the year ended 31 December 2023
Director
Fiona Colette Longworth
Company Number
SC610052 (Scotland)
Registered Office
15-17 ARGYLE PLACE EDINBURGH EH9 1JJ UNITED KINGDOM
Accountants
Oak Team Associates Limited 272 Bath Street Glasgow G2 4JR
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FCL Pub Enterprise Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,491 
21,626 
Current assets
Inventories
4,779 
4,779 
Debtors
14,329 
13,919 
Cash at bank and in hand
88,198 
69,301 
107,306 
87,999 
Creditors: amounts falling due within one year
(35,382)
(33,341)
Net current assets
71,924 
54,658 
Total assets less current liabilities
94,415 
76,284 
Creditors: amounts falling due after more than one year
(15,000)
(25,000)
Net assets
79,415 
51,284 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
79,414 
51,283 
Shareholders' funds
79,415 
51,284 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2024 and were signed on its behalf by
Fiona Colette Longworth Director Company Registration No. SC610052
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FCL Pub Enterprise Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
FCL Pub Enterprise Limited is a private company, limited by shares, registered in Scotland, registration number SC610052. The registered office is 15-17 ARGYLE PLACE, EDINBURGH, EH9 1JJ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2023
39,082 
Additions
10,852 
At 31 December 2023
49,934 
Depreciation
At 1 January 2023
17,456 
Charge for the year
9,987 
At 31 December 2023
27,443 
Net book value
At 31 December 2023
22,491 
At 31 December 2022
21,626 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,929 
4,519 
Other debtors
9,400 
9,400 
14,329 
13,919 
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FCL Pub Enterprise Limited Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
13,651 
9,738 
Trade creditors
6,339 
6,682 
Taxes and social security
5,392 
(1,230)
Accruals
- 
8,151 
35,382 
33,341 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,000 
25,000 
8
Average number of employees
During the year the average number of employees was 7 (2022: 7).
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